In this issue:

- Life Insurance – A Powerful Estate Planning Tool for Nontaxable Estates

- Four Ways to Transfer a Family Business

- Changing Family Makeup Requires Estate Plan Review

- Estate Planning Red Flag – You Don't Have a Health Care Power of Attorney

- Excerpt from Life Insurance – A Powerful Estate Planning Tool for Nontaxable Estates:

For years, life insurance has played a critical role in estate planning, providing a source of liquidity to pay estate taxes and other expenses. It’s been particularly valuable for business owners, whose families might not have the liquid assets they need to pay estate taxes without selling the business.